SECTION 35AC, READ WITH EXPLANATION (b) THERETO, OF THE INCOME-TAX ACT, 1961 – ELIGIBLE PROJECTS OR SCHEMES, EXPENDITURE ON – NOTIFIED ELIGIBLE PROJECTS OR SCHEMES – LEPROSY MISSION TRUST INDIA, NEW DELHI
NOTIFICATION NO.88/2011[F.NO.V-27015/3/2011-SO(NAT.COM]/S.O.1867(E), DATED 11-8-2011
Whereas by Notification of the Government of India, in the Ministry of Finance (Department of Revenue) number S.O. 1111(E), dated the 8th August, 2005, issued under sub-section (1) read with clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961), the Central Government had notified at serial number 4, “Comprehensive Rehabilitation of leprosy patients and leprosy affected families” by The Leprosy Mission Trust India, CNI Bhavan, 16 Pandit Pant Marg, New Delhi – 110001, as an eligible project or scheme for a period of three years beginning with financial year 2005-2006 and which extended further vide Notification number S.O.2393(E), dated 3rd October, 2008 for a further period of three years beginning with the financial year 2008-09;
And whereas the said project or scheme is likely to extend beyond six years;
And whereas the National Committee for Promotion of Social and Economic Welfare, being satisfied that the said project or scheme is being executed properly, made a further recommendation under sub-rule (5) of rule 11M of the Income-tax Rules, 1962 for extending the said project or scheme for a further period of three years;
Now, therefore, the Central Government, in exercise of the powers conferred by sub-section (1) read with clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961), hereby notifies the scheme or project “Comprehensive Rehabilitation of leprosy patients and leprosy affected families” being carried out by The Leprosy Mission Trust India, CNI Bhavan, 16 Pandit Pant Marg, New Delhi – 110001, without any change in the approved cost of Rs.7.82 crore, as an eligible project or scheme for a further period of three years commencing with the financial year 2011-12 i.e., 2011-12, 2012-13 & 2013-14.
